Only the expenses listed next can be deducted on this line. List the type and amount of each expense on the dotted lines next to line 28. If you need more space, attach a statement to your paper return showing the type and amount of each expense. Enter one total on line
28.

Gambling losses (gambling losses include, but are not limited to, the cost of non-winning bingo, lottery, and raffle tickets), but only to the extent of gambling winnings reported on Form 1040, line
21.

Casualty and theft losses of income-producing property from Form 4684, lines 32 and 38b, or Form 4797, line
18a.

Loss from other activities from Schedule K-1 (Form 1065-B), box
2.

Federal estate tax on income in respect of a decedent.

A deduction for amortizable bond premium (for example, a deduction allowed for a bond premium carryforward or a deduction for amortizable bond premium on bonds acquired before October 23,
1986).